Notification No 23/2023- Integrated Tax (Rate) GST Refund Amendment

By | October 21, 2023

Seeks to amend Notification No 05/2017- Integrated Tax (Rate) dated 28.06.2017

NOTIFICATION
New Delhi, the 19th October, 2023
No. 23/2023- Integrated Tax (Rate)

G.S.R. 784(E).— In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 5/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 670(E), dated the 28th June, 2017, namely

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Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com